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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Published by Institut Manajemen Koperasi Indonesia
ISSN : 26222191     EISSN : 26222205     DOI : 10.32670/fairvalue
Core Subject : Economy,
Economics, Econometrics & Finance
The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended scientific article is in the form of a theoretical review and empirical study of related science, which can be accounted for and disseminated Indonesia and southeast asia especially and also in the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,454 Documents
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Karakteristik individu, pengetahuan perpajakan, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi Lasmi, Ni Wayan; Laksmi P, Kadek Wulandari; Dewi, Made Risma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2387

Abstract

Taxes are a source of income and, until now, the backbone of state revenues. The tax contribution to state revenue is increasing every year. Taxpayers' understanding of the applicable tax provisions and regulations is necessary so that taxpayers will be more aware of fulfilling their obligations to pay taxes. The purpose of this study was to determine the effect of individual characteristics, tax knowledge, and tax socialization on individual taxpayer compliance. The data used is primary data from distributing questionnaires to individual taxpayers registered at the South Badung KPP Pratama. The method used is a quantitative descriptive analysis method using the SPSS analysis tool. The results obtained indicate that individual characteristics, knowledge of taxation, and tax socialization have a significant positive effect on individual taxpayer compliance at KPP Pratama South Badung.
Efektivitas perilaku organisasi dan manajemen strategik terhadap tingkat produktivitas organisasi Asaari, Masagus; Sandhi, Agung Fitra; Anggiani, Sarfilianty
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2738

Abstract

Achievement of organizational goals is evidence of the productivity of an organization, which is expected to be able to provide benefits to society both in terms of quality and quantity. The achievement of efficient and effective organizational productivity is, of course, initiated by the performance of various organizational components. The character of organizational members will shape organizational behavior, and organizational leadership styles are also possible to influence the performance of its members, which then has an impact on organizational productivity. The purpose of this research is to obtain information about the effectiveness or not of organizational behavior and strategic management in influencing organizational productivity. The method used is descriptive-quantitative, with data collection techniques such as observation, interviews, documentation, and the distribution of questionnaires to 100 respondents. Based on the results of the study, which stated that organizational behavior has a positive and significant influence so that it is effective in increasing the productivity of organizations in Jakarta with an influence value of 49.2%, strategic management is known to be able to provide a significant and positive influence so that it is effective in increasing organizational productivity in Jakarta by 57.2%.
Teori agensi : Teori agensi dalam perspektif akuntansi syariah Said, Hilda Salman; Khotimah, Chusnul; Ardiansyah, Dekri; Khadrinur, Hanifah; Putri, Marsheli Indira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2757

Abstract

The application of Islamic accounting in Islamic banking companies has developed. Sharia accounting has the principle of disclosure based on Allah's orders in accordance with the principles of Islamic law fully and openly in submitting its financial statements, therefore disclosure of halal and nonhalal transactions is required as a form of responsibility to the public in accordance with AAOIFI and PSAK standards. However, this application often causes problems in agency theory regarding conflicts of interest that are not commensurate between the principal and the management. Therefore, the purpose of this study is to find out the theory of agency in the perspective of Sharia accounting. The method used in this study is a literature study method, by looking for relevant reference theories based on existing cases or problems. The results of this study show that it is very necessary to present transparent financial statements in order to reduce agency problems so that this can show evidence so that there is no information hidden by each company. With the transparency of this report, it can show that managers have honest and trustworthy behavior and do not commit acts prohibited by religion.
Faktor-faktor yang mempengaruhi aplikasi standar akuntansi pemerintahan berbasis akrual Oktaviana, Fadhila Rizka; Zulfikar, Zulfikar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2737

Abstract

The Indonesian government has made efforts to increase transparency and accountability in managing state finances as part of its commitment to good governance. The purpose of this study is to specify the factors that influence firm value. This study uses a sample of manufacturing companies in the pharmaceutical sub-sector listed on the Indonesian Stock Exchange (IDX) for the 2015-2020 period. The independent variables in this study include profitability, leverage, liquidity, firm size, dividend policy and asset structure. The dependent variable of this research is firm value. There are a total sample of 8 manufacturing companies in the pharmaceutical sub-sector obtained using purposive sampling technique. The conclusion of this panel data regression study is that leverage, liquidity, dividend policy and asset structure have a significant negative effect on firm value, while profitability and firm size have no effect on firm value. Companies are advised to pay attention to leverage, liquidity, dividend policy and asset structure because they have a negative effect on firm value. The results of this study are expected to provide information to companies and potential investors to pay attention to leverage, dividend policy liquidity and asset structure because they affect firm value.
Pengaruh Debt To Assets dan Deviden Policy terhadap nilai perusahaan pada Sector Goods Industry di Indonesia Stock Exchange Tahun 2017-2021 Hulu, Wilhelmina; Tanjung, Ahmad Albar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2895

Abstract

One of the company's goals in general is to maximize the value of the company. The higher the company value, the higher the share price, and conversely the lower the company value, the lower the stock price. The purpose of this study is to analyze the influence of the Debt To Assets Ratio and Dividend Policy on the value of companies in the good industry sector. The research method used is a quantitative method. The data analysis technique used is multiple linear regression. The results of this study are that the Debt To Assets Ratio and Dividend Ratio have a significant influence on the firm value variable. The coefficient value of the determinant of the variable is 15.8%, which means that the Firm Value variable is not influential enough to explain the Debt To Assets Ratio and Dividend Policy variables. Based on the t test it is known that the results obtained are that Dividend Policy has a positive and significant effect on Firm Value, while the debt toll asset ratio has no positive and significant effect on Firm Value while Dividend Policy partially has quite an effect on Firm Value in the good industry sector in Indonesia.
Analisis Teknikal dan Rasio Keuangan Untuk Investasi Pada Industri Pembangkit Listrik Energi Terbarukan Untuk Ekonomi Berkelanjutan Bahri, Nugraha Miftahul; Hakim, Abdul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2559

Abstract

The purpose of this research is to find a company with a good portfolio and history so that investors can use it to evaluate renewable energy companies listed on the IDX. The research method used is descriptive-quantitative. The results of the study show that, based on the current ratio, TGRA issuers have a higher current ratio of 106%. Similar to return on equity, TGRA issuers for 2021 have a higher dividend policy than BRBN. When viewed from the price-to-book value ratio, the two issuers have a lower share price compared to their book value. From the standpoint of BNBR earnings per share, it can be stated that it is better with the impact that BNBR issuers' income is higher than that of TGRA issuers for 2021. Meanwhile, the price-earnings ratio for TGRA is higher than BNBR for 2021, indicating that TGRA is more intense. higher return on investment compared to BNBR for investors who want a faster return on investment and faster profits. so that investors' decisions to invest their shares in TGRA tend to be more desirable and have better prospects in terms of price-to-earnings ratio compared to BNBR issuers.
Covid-19 and firm performance in relation to level of income and investment - a study in Indonesia and Singapore Butar Butar, Ursula. M. R.; Ekawati, Erni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2753

Abstract

The purpose of this study is to empirically examine the impact of the covid-19 pandemic on firms’ performance. The impacts are also observed on firms in different industries, income and investment levels. This study employed sample of all non-financial firms in Indonesia and Singapore during the 2018-2020 period. The ordinary least square, fixed effect, and random effect models are adopted to test the hypotheses using the panel data. The results of the study showed that, generally, Covid-19 had a negative effect on firms’ performance in Indonesia and Singapore. The Indonesian firms with higher level of income got less severe Covid-19 effect on their performance. However, the level of investment strengthened the negative effect of Covid-19 on firm performance in both countries’ sample. In addition, the study documented that the effects of covid-19 were varied across the industry sectors.
Pengaruh remunerasi dan motivasi terhadap kinerja pegawai Pomoeng, Olivia D. Y.; Rombeallo, Yulianus M.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2769

Abstract

Employee performance has a very important role in the growth of an agency. Performance measurement is used to evaluate what performance results have produced the maximum results from employees. One way to improve employee performance is to provide employees with motivation and appropriate remuneration so that they can produce even better results than before. The purpose of this study was to determine the effect of remuneration and motivation on the performance of KPP Pratama Palopo tax officials. The method used in this research is a quantitative approach. The study's findings are that remuneration has an effect on employee performance with motivation as an intervening variable, and remuneration has an effect on employee performance with motivation as an intervening variable.
Prediksi Financial Distress dan Pengaruhnya Terhadap Return Saham Perusahaan Sub Sektor Industri Tektil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Hertina, Dede; Tsaniya, Fatharani Nur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2915

Abstract

The aim of this research is to find out the potential for financial difficulties in the textile and garment industry subsectors for the 2017–2021 period. The research population consisted of 21 companies, with a research sample of as many as 10 companies. As for techniques in data analysis, it begins by measuring the potential for financial difficulties through the Springate calculation equation model, followed by panel regression data analysis, the classic assumption test, determination (R2), and hypothesis testing. According to research, eight of the ten companies that comprised the research sample declared financial difficulties during the study period. While the hypothesis test results show that working capital contributes to total assets, earnings before interest and tax contribute to total assets, profit before tax aids in the smooth discharge of liabilities, and sales of total assets have no significant impact on the company's stock return.
Analisa pengaruh Marketing Mix dan perilaku konsumen setelah Covid-19 terhadap keputusan Impulse Buying pada Miniso Cabang Mall Ciputra Jakarta Wardani, Widia Sentia; Sumarsid, Sumarsid; Jayadi, Jayadi; Kartikaningsih, Dewi; Yani, Ahmad; Simanjuntak, Robby
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2742

Abstract

The purpose of this study was to determine the effect of marketing mix and consumer behavior after COVID-19, both partially and simultaneously, on impulse buying decisions at the Miniso Mall Ciputra Jakarta Branch. The research method used is a quantitative descriptive method, namely research that describes the characteristics of an actual situation. The results of this study state that the partial test can be concluded that the marketing mix (marketing mix) partially has a significant effect on impulsive buying decisions, and consumer behavior after Covid 19 partially also has a significant effect on impulse buying decisions by consumers at Miniso Mall Ciputra Branch Jakarta, simultaneous test results, it can be concluded that simultaneously, namely the marketing mix (marketing mix), and consumer behavior after Covid 19 jointly have a significant effect on impulse buying decisions by consumers at Miniso Mall Ciputra Jakarta Branch, analysis results determination found that the role of the marketing mix (marketing mix) and consumer behavior after covid 19 contributed 51.3% to impulse buying decisions by consumers at Miniso Mall Ciputra Jakarta Branch and the remaining 48.7% was influenced by factors another factor that not careful writer, for example price, service, business competition, and quality of human resources.

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